# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十一条 (Supplementary Provisions, Article 51)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第五十一条 (Supplementary Provisions, Article 51)（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — address `suppl-4269-53/art-51`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51
- Every provision below carries its address and both URLs on the line under it.
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They are never merged and never substituted for one another.

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### 第五十一条（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds
<sup>caption: machine translation, not official</sup>
<sup>suppl-4269-53/art-51 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51</sup>

**第一項**  新規則第八十一条の九（無記名公社債の利子等の受領者の告知書の記載事項等）、第八十一条の十（無記名公社債に係る貯蓄取扱機関等の営業所の長に提示する書類の範囲）及び第八十一条の十二（無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等）（これらの規定のうち、新令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に係る部分に限る。）の規定は、施行日以後に支払を受けるべき同項に規定する無記名公社債等の同項に規定する利子等について適用し、施行日前に支払を受けるべき旧令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する無記名公社債等（以下この条において「無記名公社債等」という。）の同項に規定する利子等（以下この条において「利子等」という。）については、なお従前の例による。
<sup>suppl-4269-53/art-51/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-1</sup>
The provisions of Article 81-9 (Matters to Be Stated, etc. in a Paper-Based Notice by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds), Article 81-10 (Scope of Documents to Be Presented to the Head of the business office of a Savings Institution, etc. in Relation to Bearer Public and Corporate Bonds) and Article 81-12 (Recording of Matters Confirmed by Persons Handling Payment of Interest and Similar Income from Bearer Public and Corporate Bonds, etc., Preservation of Books and Documents, etc.) of the New Regulation (limited, as to these provisions, to the part pertaining to Article 339, paragraph (1) of the New Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds)) apply to the interest and similar income prescribed in Article 339, paragraph (1) of the New Order from the bearer public and corporate bonds, etc. prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income (hereinafter referred to as "interest and similar income" in this Article) prescribed in Article 339, paragraph (1) of the Former Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) from the bearer public and corporate bonds, etc. prescribed in that paragraph (hereinafter referred to as "bearer public and corporate bonds, etc." in this Article) that is to be paid before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新規則第八十一条の九、第八十一条の十及び第八十一条の十二（これらの規定のうち、新令第三百三十九条第三項に係る部分に限る。）の規定は、施行日以後に提出する同項の告知書について適用し、施行日前に提出した旧令第三百三十九条第三項の告知書については、なお従前の例による。
<sup>suppl-4269-53/art-51/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-2</sup>
The provisions of Article 81-9, Article 81-10 and Article 81-12 of the New Regulation (limited, as to these provisions, to the part pertaining to Article 339, paragraph (3) of the New Order) apply to a paper-based notice under Article 339, paragraph (3) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a paper-based notice under Article 339, paragraph (3) of the Former Order that was submitted before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  施行日前に旧令第三百三十九条第三項の規定による告知書を提出した者で施行日以後に無記名公社債等の利子等の支払を受けるものは、経過日以後最初に当該無記名公社債等の利子等の支払を受ける日（同日において個人番号及び法人番号を有しない者にあっては、番号通知日から一月を経過する日。以下この項において「支払日」という。）までに、当該告知書を受理した所得税法施行令第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）に規定する金融機関の営業所等の長（以下この条及び次条において「金融機関の営業所等の長」という。）に、その者の確認書類を提示し、又は署名用電子証明書等を送信して個人番号又は法人番号を告知しなければならない。この場合において、当該無記名公社債等の利子等の支払を受ける者が支払日までに当該告知をしないときは、当該支払日以後に支払を受けるべき当該無記名公社債等の利子等で当該金融機関の営業所等の長がその支払の取扱いをするものについては、前項の規定にかかわらず、同令第三百三十九条第三項及び所得税法施行規則第八十一条の九第三項（無記名公社債の利子等の受領者の告知書の記載事項等）の規定を適用する。
<sup>suppl-4269-53/art-51/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3</sup>
A person who submitted a paper-based notice under Article 339, paragraph (3) of the Former Order before the Effective Date and who receives payment, on or after the Effective Date, of interest and similar income from bearer public and corporate bonds, etc. must, by the date on which the person first receives payment of that interest and similar income from bearer public and corporate bonds, etc. on or after the lapse date (in the case of a person who has neither an individual number nor a corporate number on that date, the day on which one month has elapsed from the number notification date; hereinafter referred to as the "payment date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the head of the business office of a financial institution or other such place prescribed in Article 339, paragraph (3) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) who accepted that paper-based notice (hereinafter referred to as the "head of the business office of a financial institution or other such place" in this Article and the following Article), and give notice of the individual number or corporate number. In this case, if the person receiving payment of that interest and similar income from bearer public and corporate bonds, etc. does not give that notice by the payment date, then with respect to that interest and similar income from bearer public and corporate bonds, etc. that is to be paid on or after that payment date and the payment of which is handled by that head of the business office of a financial institution or other such place, Article 339, paragraph (3) of that Order and Article 81-9, paragraph (3) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Paper-Based Notice by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds) apply notwithstanding the provisions of the preceding paragraph.
<sup>machine translation, not official</sup>

**第四項**  金融機関の営業所等の長は、前項の規定による告知（以下この条において「告知」という。）があった場合には、当該告知があった個人番号又は法人番号が、当該告知の際に提示を受けた確認書類又は送信を受けた署名用電子証明書等に記載又は記録がされた個人番号又は法人番号と同じであるかどうかを確認しなければならない。
<sup>suppl-4269-53/art-51/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-4</sup>
If notice has been given under the preceding paragraph (hereinafter referred to as "notice" in this Article), the head of the business office of a financial institution or other such place must confirm whether the individual number or corporate number so notified is the same as the individual number or corporate number stated or recorded in the verification documents presented, or the electronic certificate for signature or similar record received, at the time of that notice.
<sup>machine translation, not official</sup>

**第五項**  金融機関の営業所等の長は、告知に係る無記名公社債等につき国債に関する法律（明治三十九年法律第三十四号）の規定による登録の取次ぎをしている場合又は告知に係る無記名公社債等につき保管の委託の取次ぎをしている場合には、その告知後、当該登録の取扱いをした者又は当該保管の委託を受けた者に対し、前項の確認をした個人番号又は法人番号及び当該確認をした旨を、通知しなければならない。
<sup>suppl-4269-53/art-51/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-5</sup>
If the head of the business office of a financial institution or other such place acts as intermediary for registration under the provisions of the Act on National Government Bonds (Act No. 34 of 1906) with respect to the bearer public and corporate bonds, etc. concerned in the notice, or acts as intermediary for entrustment of custody with respect to the bearer public and corporate bonds, etc. concerned in the notice, the head must, after that notice, notify the person who handled that registration or the person who has been entrusted with that custody of the individual number or corporate number confirmed under the preceding paragraph and the fact that the confirmation has been made.
<sup>machine translation, not official</sup>

**第六項**  金融機関の営業所等の長は、第四項の規定による確認をした場合には、当該確認に係る所得税法施行令第三百三十九条第九項において準用する同令第三百三十八条第四項（貯蓄取扱機関等の営業所の長の確認等）の預貯金又は合同運用信託の受入れに関する帳簿、株主名簿その他の有価証券の発行に関する帳簿（これらに類する帳簿又は書類を含む。）に、告知の際に提示された確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載することにより、当該確認をした旨を明らかにしておかなければならない。
<sup>suppl-4269-53/art-51/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-6</sup>
If the head of the business office of a financial institution or other such place has made the confirmation under paragraph (4), the head must make clear that the confirmation has been made, by entering the name of the verification documents presented at the time of the notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice in the books concerning the acceptance of Deposits and Savings or jointly managed trusts, the shareholder register and other books concerning the issuance of Securities (including similar books or documents) that are prescribed in Article 338, paragraph (4) of the Order for Enforcement of the Income Tax Act (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) as applied mutatis mutandis pursuant to Article 339, paragraph (9) of that Order and that relate to that confirmation.
<sup>machine translation, not official</sup>

**第七項**  第五項に規定する登録の取扱いをした者又は同項に規定する保管の委託を受けた者は、同項の規定による通知を受けた場合には、当該登録又は保管の委託に関する帳簿（これに類する帳簿を含む。）に、当該通知を受けた個人番号又は法人番号及びその旨を記載することにより、当該通知を受けた事実を明らかにしておかなければならない。
<sup>suppl-4269-53/art-51/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-7</sup>
A person who has handled the registration prescribed in paragraph (5) or a person who has been entrusted with the custody prescribed in that paragraph must, if the person has received the notification under that paragraph, make clear the fact of having received that notification by entering the individual number or corporate number notified and a statement to that effect in the books concerning that registration or entrustment of custody (including similar books).
<sup>machine translation, not official</sup>

**第八項**  金融機関の営業所等の長及び第五項に規定する登録の取扱いをした者又は同項に規定する保管の委託を受けた者は、第六項に規定する帳簿又は前項に規定する登録若しくは保管の委託に関する帳簿を、これらの帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。この場合においては、前条第五項の規定は、金融機関の営業所等の長が同項に規定する郵便貯金銀行の営業所の長であるときについて準用する。
<sup>suppl-4269-53/art-51/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-8</sup>
The head of the business office of a financial institution or other such place, and a person who has handled the registration prescribed in paragraph (5) or a person who has been entrusted with the custody prescribed in that paragraph, must preserve the books prescribed in paragraph (6), or the books concerning registration or entrustment of custody prescribed in the preceding paragraph, for five years from the year following the year that includes the day on which those books are closed. In this case, the provisions of paragraph (5) of the preceding Article apply mutatis mutandis where the head of the business office of a financial institution or other such place is the head of the business office of a postal savings bank prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第九項**  金融機関の営業所等の長及び第五項に規定する登録の取扱いをした者又は同項に規定する保管の委託を受けた者は、その受けた同項の規定による通知の内容を記載した書類を、当該通知を受けた日の属する年の翌年から五年間保存しなければならない。
<sup>suppl-4269-53/art-51/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-9 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-9</sup>
The head of the business office of a financial institution or other such place, and a person who has handled the registration prescribed in paragraph (5) or a person who has been entrusted with the custody prescribed in that paragraph, must preserve documents stating the content of the notification received under that paragraph for five years from the year following the year that includes the day on which the notification was received.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4269-53/art-51/par-1: 新規則第八十一条の九 → 所得税法施行規則 第八十一条の九 (Article 81-9), art-81-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9 · https://japanlaw.org/l/340M50000040011/art-81-9
- suppl-4269-53/art-51/par-1: 第八十一条の十 → 所得税法施行規則 第八十一条の十 (Article 81-10), art-81-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-10 · https://japanlaw.org/l/340M50000040011/art-81-10
- suppl-4269-53/art-51/par-1: 第八十一条の十二 → 所得税法施行規則 第八十一条の十二 (Article 81-12), art-81-12 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-12 · https://japanlaw.org/l/340M50000040011/art-81-12
- suppl-4269-53/art-51/par-1: この条 → 所得税法施行規則 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4269-53/art-51 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51
- suppl-4269-53/art-51/par-2: 新規則第八十一条の九 → 所得税法施行規則 第八十一条の九 (Article 81-9), art-81-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9 · https://japanlaw.org/l/340M50000040011/art-81-9
- suppl-4269-53/art-51/par-2: 第八十一条の十 → 所得税法施行規則 第八十一条の十 (Article 81-10), art-81-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-10 · https://japanlaw.org/l/340M50000040011/art-81-10
- suppl-4269-53/art-51/par-2: 第八十一条の十二 → 所得税法施行規則 第八十一条の十二 (Article 81-12), art-81-12 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-12 · https://japanlaw.org/l/340M50000040011/art-81-12
- suppl-4269-53/art-51/par-3: この項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- suppl-4269-53/art-51/par-3: この条 → 所得税法施行規則 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4269-53/art-51 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51
- suppl-4269-53/art-51/par-3: 次条 → 所得税法施行規則 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4269-53/art-52 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-52 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52
- suppl-4269-53/art-51/par-3: 前項 → 所得税法施行規則 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-4269-53/art-51/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-2
- suppl-4269-53/art-51/par-3: 所得税法施行規則第八十一条の九第三項 → 所得税法施行規則 第八十一条の九第三項 (Article 81-9, paragraph (3)), art-81-9/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-3 · https://japanlaw.org/l/340M50000040011/art-81-9/par-3
- suppl-4269-53/art-51/par-4: 前項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- suppl-4269-53/art-51/par-4: この条 → 所得税法施行規則 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4269-53/art-51 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51
- suppl-4269-53/art-51/par-5: 前項 → 所得税法施行規則 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-4269-53/art-51/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-4
- suppl-4269-53/art-51/par-6: 第四項 → 所得税法施行規則 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-4269-53/art-51/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-4
- suppl-4269-53/art-51/par-7: 第五項 → 所得税法施行規則 附則第五十一条第五項 (Supplementary Provisions, Article 51, paragraph (5)), suppl-4269-53/art-51/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-5
- suppl-4269-53/art-51/par-8: 第五項 → 所得税法施行規則 附則第五十一条第五項 (Supplementary Provisions, Article 51, paragraph (5)), suppl-4269-53/art-51/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-5
- suppl-4269-53/art-51/par-8: 第六項 → 所得税法施行規則 附則第五十一条第六項 (Supplementary Provisions, Article 51, paragraph (6)), suppl-4269-53/art-51/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-6
- suppl-4269-53/art-51/par-8: 前項 → 所得税法施行規則 附則第五十一条第七項 (Supplementary Provisions, Article 51, paragraph (7)), suppl-4269-53/art-51/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-7
- suppl-4269-53/art-51/par-8: 前条第五項 → 所得税法施行規則 附則第五十条第五項 (Supplementary Provisions, Article 50, paragraph (5)), suppl-4269-53/art-50/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-5
- suppl-4269-53/art-51/par-9: 第五項 → 所得税法施行規則 附則第五十一条第五項 (Supplementary Provisions, Article 51, paragraph (5)), suppl-4269-53/art-51/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-5

## Cited by

17 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 附則第四十九条第二項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-2
- 所得税法施行規則 附則第五十一条第一項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-1
- 所得税法施行規則 附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- 所得税法施行規則 附則第五十一条第四項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-4
- 所得税法施行規則 附則第五十一条第五項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-5
- 所得税法施行規則 附則第五十一条第六項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-6
- 所得税法施行規則 附則第五十一条第七項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-7
- 所得税法施行規則 附則第五十一条第八項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-8
- 所得税法施行規則 附則第五十一条第九項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-9 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-9
- 所得税法施行規則 附則第六十条第三項（利子等の支払調書及び配当等の支払調書に関する経過措置等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-3
- 所得税法施行規則 附則第六十九条第三項第二号（株式等の譲渡の対価等の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3/item-2
- 所得税法施行規則 附則第六十九条第三項第四号（株式等の譲渡の対価等の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3/item-4
- 所得税法施行規則 附則第七十条第二項第二号（交付金銭等の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-2
- 所得税法施行規則 附則第七十条第二項第四号（交付金銭等の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-4
- 所得税法施行規則 附則第八十七条第三項（個人番号を確認した場合の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-3
- 所得税法施行規則 附則第八十七条第四項（個人番号を確認した場合の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-4
- 所得税法施行規則 附則第八十七条第五項（個人番号を確認した場合の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-5

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-108, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-108, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-006, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T153227-006, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27